CLA-2-58:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded woven chenille upholstery fabric from China
Dear Ms. Bakey:
In your letter dated November 20, 2019, you requested a tariff classification ruling. A sample swatch was provided to this office.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 003 (Nikki R3532A) is a bonded fabric composed of woven face fabric laminated to a nonwoven backing fabric. The woven face fabric can be described as having a tone on tone color scheme characterized by a prominent chenille yarn woven into the fabric that is visible on both sides. CBP Laboratory has determined that the face fabric is composed wholly of man-made fibers and is constructed with four different yarns, a multifilament warp yarn, a 2-ply weft yarn, a chenille weft yarn and a multifilament weft yarn. According to the information provided, the face fabric weighs 234 g/m2. The non-woven backing fabric is composed wholly of man-made fibers and weighs 85 g/m2. The bonded fabric has a total weight of 319 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5801.36.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one
side only. However, CBP Laboratory analysis has confirmed that the chenille yarns are visible on both sides of the fabric.
The applicable subheading for Flexsteel Pattern 003 (Nikki R3532A) will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.36.0020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 5801.36.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division